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OB Transp. v. Comm'r of Internal Revenue

United States Tax Court
May 11, 2023
No. 1465-23 (U.S.T.C. May. 11, 2023)

Opinion

1465-23

05-11-2023

OB TRANSPORT INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge.

On April 7, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that petitioner has not been issued any notice of deficiency, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's 2019 tax year. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, petitioner has not done so.

The Tax Court is a court of limited jurisdiction. Internal Revenue Code section 7442 does not provide this Court with jurisdiction to review all tax-related matters. As petitioner has not produced any notice of deficiency or demonstrated that respondent made any other determination that would permit petitioner to invoke the jurisdiction of this Court as to petitioner's 2019 tax year, the Court is obliged to dismiss this case for lack of jurisdiction.

Upon due consideration of the foregoing, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.


Summaries of

OB Transp. v. Comm'r of Internal Revenue

United States Tax Court
May 11, 2023
No. 1465-23 (U.S.T.C. May. 11, 2023)
Case details for

OB Transp. v. Comm'r of Internal Revenue

Case Details

Full title:OB TRANSPORT INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: May 11, 2023

Citations

No. 1465-23 (U.S.T.C. May. 11, 2023)